PROVIDENT NATL. BANK v. UNITED STATES

January 29, 1981

PROVIDENT NATIONAL BANK, co-trustee of four trusts u/a dated June 16, 1971
v.
UNITED STATES of America

The opinion of the court was delivered by: MCGLYNN

MEMORANDUM OF DECISION

This action was brought by the plaintiff as co-trustee of four trusts to contest the denials of claims of the trusts for refund of income taxes. Presently before the court are motions for summary judgment by plaintiff and defendant. Under Fed.R.Civ.P. 56(c) summary judgment is appropriate if the record shows that there is no genuine issue of material fact and that the moving party is entitled to summary judgment as a matter of law. For the following reasons, summary judgment will be granted in favor of the defendant. The following are the facts as developed from documents, pleadings, and affidavits.

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